Vehicle interior panels are known in which a surface layer member including an upholstery portion and a cushioning portion covers the front surface of a base material such that the upholstery portion faces the interior side of a vehicle. A technique of improving a tactile feel of a product is proposed for such vehicle interior panels. One example is a vehicle interior panel described in Patent Document 1. According to this technique, an intermediate member having a cushioning layer is disposed partially between a base material and an upholstery material, and the base material has a recessed portion that accommodates the ends of the intermediate member. This can improve a tactile feel of a part of the interior panel while ensuring desired design.